Nama : Desmalia syakira

No. Bp : 1810532008
TUGAS PERTEMUAN 6
TRANSAKSI PENJUALAN BARANG DAGANG ANTAR AFILIASI

Soal 1

Randall Corporation memperoleh 80 persen dari hak suara Sharp Company pada tanggal 1 Januari 20X4, seharga $
280.000 dalam bentuk tunai dan sekuritas yang dapat dipasarkan. Pada tanggal tersebut, kepentingan nonpengendali
memiliki nilai wajar $ 70.000 dan Sharp melaporkan aset bersih sebesar $ 300.000. Asumsikan Randall menggunakan
metode ekuitas yang disesuaikan sepenuhnya. Neraca saldo kedua perusahaan pada tanggal 31 Desember 20X7 adalah
sebagai berikut:

Informasi tambahan
1. jumlah penuh differential pada saat akuisisi ditetapkan untuk gedung dan peralatan dengan sisa umur ekonomis 10
tahun.
2. Randall dan Sharp secara teratur membeli persediaan barang dagang satu sama lain. Selama 20X6, Sharp Company
menjual inventaris seharga $ 40.000 kepada Randall Corporation seharga $ 60.000, dan Randall menjual kembali 60
persen dari persediaan pada 20X6 dan 40 persen pada 20X7. Juga pada 20X6, Randall menjual persediaan seharga
$ 20.000 kepada Sharp seharga $ 26.000. Sharp menjual kembali dua pertiga dari persediaan di 20X6 dan sepertiga
di 20X7.
3. Selama 20X7, Sharp menjual persediaan seharga $ 30.000 kepada Randall seharga $ 45.000, dan Randall menjual
barang yang dibeli seharga $ 9.000 kepada Sharp seharga $ 12.000. Sebelum akhir tahun, Randall menjual kembali
sepertiga dari persediaan yang dibelinya dari Sharp pada tahun 20X7. Sharp terus memegang semua unit yang
dibeli dari Randall selama 20X7.
4. Sharp berhutang Randall $ 10.000 pada tanggal 31 Desember 20X7.
5. Asumsikan bahwa kedua perusahaan menggunakan penyusutan garis lurus dan tidak ada aset tetap yang dibeli
sejak akuisisi.

Diminta:
a. Siapkan jurnal untuk tahun 20X7 yang dicatat di buku Randall terkait dengan investasinya di Sharp jika Randall
menggunakan metode ekuitas.
b. Siapkan semua jurnal eliminasi yang diperlukan untuk melengkapi lembar kerja konsolidasi per 31 Desember 20X7.
c. Siapkan lembar kerja konsolidasi tiga bagian per 31 Desember 20X7.
d. Siapkan, dalam bentuk yang baik, laporan laba rugi konsolidasi, neraca, dan laba ditahan untuk tahun 20X7
 Jawaban :
a.
Equity Method Entries on Randall Corp.'s Books:
Investment in Sharp Co. 320,00
0
Cash 320,00
0
Record the initial investment in Sharp Co.

Investment in Sharp Co. 32,000

Income from Sharp Co. 32,000
Record Randall Corp.'s 80% share of Sharp Co.'s 20X7 income

Cash 20,000
Investment in Sharp Co. 20,000
Record Randall Corp.'s 80% share of Sharp Co.'s 20X7 dividend

Income from Sharp Co. 4,000

Investment in Sharp Co. 4,000
Record amortization of excess acquisition price

Investment in Sharp Co. 2,000

Income from Sharp Co. 2,000
Reverse of the deferred gross profit from downstream sales in 20X6

Income from Sharp Co. 3,000

Investment in Sharp Co. 3,000
Eliminate the deferred gross profit from downstream sales in 20X7

Investment in Sharp Co. 6,400

Income from Sharp Co. 6,400
Reverse of the deferred gross profit from upstream sales in 20X6

Income from Sharp Co. 8,000

Investment in Sharp Co. 8,000
Eliminate the deferred gross profit from upstream sales in 20X7
6-34 (continued)

b.
Book Value Calculations:
Randa Retained
NCI + ll = Common + Add. Paid- +
Corp
.
20% 80% Stock in Capital Earnings
Original book value 268,000 100,000 20,000 215,000

67,000
+ Net Income 32,000 40,000

8,000
- Dividends (20,000) (25,000
(5,000) )
Ending book value 280,000 100,000 20,000 230,00
70,000 0

Reversal/Deferred GP Calculations:
Rand
all
Total = Corp. + NCI's share
's
share
Downstream Reversal 2,000 2,000
Upstream Reversal 8,000 6,400 1,600
Downstream Deferred
GP (3,000) (3,000)
Upstream Deferred GP (10,000) (2,000)

(8,000)
Total (3,000) (2,600) (400)

Basic elimination entry

Common stock 100,000 ← Original amount invested (100%)
Additional paid-in capital 20,000 ← Beginning balance in APIC
Retained earnings 215,000 ← Beginning balance in RE
Income from Sharp Co. 29,400 ← Randall’s % of NI - Def. GP + Reversal
NCI in NI of Sharp Co. 7,600 ← NCI share of NI - Def. GP + Reversal
Dividends declared 25,00 ← 100% of Sharp Co.'s dividends
0
Investment in Sharp Co. 277,40 ← Net book value - Def. GP + Reversal
0
NCI in NA of Sharp Co. 69,60 ← NCI share of BV - Def. GP + Reversal
0
Excess Value (Differential) Calculations:
NCI Randall Buildings &
20% + Corp. 80% = equipment + Acc. Depr.
Beginning balance 7,00 28,00 50,000 (15,000)
0 0
Changes (1,000) (5,000)

(4,000)
Ending balance 6,00 24,00 50,000 (20,000)
0 0
 Amortized excess value reclassification entry:
Depreciation expense 5,000
Income from Sharp Co. 4,000
NCI in NI of Sharp Co. 1,000

Excess value (differential) reclassification entry:

Buildings & equipment 50,000
Accumulated depreciation 20,000
Investment in Sharp Co. 24,000
NCI in NA of Sharp Co. 6,000

Eliminate intercompany accounts:

Accounts payable Accounts 10,000
receivable 10,000

Optional accumulated depreciation elimination entry

Accumulated depreciation 40,000
Building & equipment 40,000

Reversal of last year's deferral:

Investment in Sharp Co. 8,400
NCI in NA of Sharp Co. 1,600
Cost of Goods Sold 10,00
0

Deferral of this year's unrealized profits on inventory transfers

Sales 57,000
Cost of Goods Sold 44,000
Inventory 13,000

20X6 Downstream Transactions:

Ending
Total = Re- + Inventor
Sales 26,000 sold y
8,667

17,333
COGS 20,000 6,667

13,333
Gross Profit 6,000 4,00 2,000
0
Gross Profit % 23.08%

20X7 Downstream Transactions:

Ending
Total = Re- + Inventor
Sales 12,000 sold y
12,00
0
0
COGS 9,000 9,000

0
Gross Profit 3,000 0 3,000
Gross Profit % 25.00%
 20X6 Upstream Transactions:
Endin
Total = Re-sold + g
Invento
ry
Sales 60,000 24,000

36,000
COGS 40,000 16,000

24,000
Gross Profit 20,00 12,00 8,000
0 0
Gross Profit % 33.33%

20X7 Upstream Transactions:

Ending
Total = Re-sold + Inventory
Sales 45,000 15,000 30,000
COGS 30,000 10,000 20,000
Gross Profit 15,000 5,000 10,000
Gross Profit % 33.33%

Investment in Income from

Sharp Co. Sharp Co.
Beginning Balance 287,60
0
80% Net Income 32,000 32,000 80% Net Income
20,00 80% Dividends
0 Excess Val.
Amort. 4,000
4,00
0
20X6 Reversal 8,400 11,000 Deferred GP 11,000 8,400 20X6 Reversal
Ending Balance 293,00 25,400 Ending Balance
0
Reversal 8,400 277,40 Basic 29,400
0
24,000 Excess Reclass. 4,000
0 0
 Rand Sha Elimination Entries
all rp DR CR Consolidated
Corp Co.
.
Income Statement
Sales 500,000 250,000 57,000 693,000
Other 20,400 30,000 50,400
Income (416,000) (202,000) 10,00 (564,000)
Less: COGS 0
44,00
0
Less: Depreciation & Amortization Exp. (30,000) (20,000) 5,00 (55,000)
0
Less: Other Expenses (24,000) (18,000) (42,000)
Income from Sharp Co. 25,400 29,400 4,00 0
0
Consolidated Net Income 75,800 40,000 91,40 58,00 82,400
0 0
NCI in Net Income 7,600 1,00 (6,600)
0
Controlling Interest in Net
Income 75,800 40,000 99,00 59,00 75,800
0 0

Statement of Retained Earnings

Beginning 337,500 215,000 337,500
Balance Net 75,800 40,000 215,000 59,00 75,800
Income (50,000) (25,000) 99,00 0 (50,000)
Less: Dividends Declared 0
25,000
Ending Balance 363,300 230,000 363,300
314,000 84,000
Balance Sheet
Cash 130,300 10,000 140,300
Accounts 80,000 70,000 10,00 140,00
Receivable 170,000 110,000 0 0
Inventory 600,000 400,000 50,000 13,00 267,00
(310,000) (120,000) 40,000 0 0
Buildings & Equipment 40,00 1,010,000
Less: Accumulated Depreciation 293,000 8,400 0
Investment in Sharp Co. 20,00 (410,000)
0
277,40 0
0
24,000
Total Assets 963,300 470,000 98,400 384,40 1,147,300
0

Accounts 100,000 15,200 10,000 105,200

Payable Bonds 300,000 100,000 400,000
Payable Bond 4,800 4,800
Premium 200,000 100,000 100,00 200,000
20,000 0 0
Common Stock 20,00
Additional Paid-in 363,300 230,000 84,00 363,300
0 74,000
Capital Retained 314,000 0
Earnings
NCI in NA of Sharp Co. 69,600
6,000
1,600
Total Liabilities & Equity 963,300 470,000 1,147,300
445,600 159,600

Randall Corporation and Subsidiary Consolidated

 Balance Sheet
December 31, 20X7
Cash $ 140,300
Accounts Receivable 140,000
Inventory 267,000
Total Current Assets $ 547,300
Buildings and Equipment $1,010,000
Less: Accumulated Depreciation (410,000) 600,000
Total Assets $1,147,300

Accounts Payable $ 105,200

Bonds Payable $ 400,000
Bond Premium 4,800 404,800
Stockholders’
Equity:
Controlling $ 200,000
Interest:
Common Stock
Retained Earnings 363,300
Total Controlling Interest $ 563,300
Noncontrolling Interest 74,000
Total Stockholders’ Equity 637,300
Total Liabilities and Stockholders' Equity $1,147,300

Randall Corporation and Subsidiary Consolidated

Income Statement
Year Ended December 31, 20X7

Sales $ 693,000
Other Income 50,400
$ 743,400
Cost of Goods Sold $ 564,000
Depreciation and Amortization Expense 55,000
Other Expenses 42,000 (661,000)
Consolidated Net Income $ 82,400
Income to Noncontrolling Interest (6,600)
Income to Controlling Interest $ 75,800

Randall Corporation and Subsidiary Consolidated

Statement of Retained Earnings
Year Ended December 31, 20X7

Retained Earnings, January 1, 20X7 $ 337,500

Income to Controlling Interest, 20X7 75,800
$ 413,300

Dividends Declared, 20X7 (50,000)

Retained Earnings, December 31, 20X7 $ 363,300
 Soal 2

Peke Corporation menjual barang dagangan ke anak perusahaannya yang 75% sahamnya dimiliki,
Stoke Company, dengan markup 25% pada biaya perolehan. Stoke menjual merchandise ke Peke
dengan markup 25% dari harga jual. Transaksi barang dagangan antara kedua perusahaan untuk
tahun fiskal yang berakhir 30 Juni 2007, adalah sebagai berikut, dengan harga jual:

Diminta:
1. Buatlah jurnal yang diperlukan terkait penjualan barang dagang, sertakan dengan
perhitungan.
2. Buatlah jurnal eliminasi yang diperlukan, sertakan dengan perhitungan.

Rumus markup dari harga jual = markup dari biaya perolehan / (100% + markup dari biaya
perolehan)